Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Download 2010 Tax Forms

1040ez Tax Form 2014How To File 2010 TaxesFile A 2011 Tax ReturnTurbo Tax 2010 2011Do State Taxes Online FreeHow To File Back Taxes For FreeDo State Taxes Online FreeFiling An Amended Tax Return 2012Taxes Online 1040ezHow To Fill Out 1040x Line By LineFree Federal And State TaxesState Tax EFree State TaxsHow To Amend Tax ReturnFree Tax FormH And R Block File OnlineFile Taxes Online 1040ez FreeFree E File 2011 TaxesE File 2011 TaxesIrs Forms And PublicationsFederal Income Tax Instructions 1040ez2011 Income Tax FormE File 2010 Taxes2011 Tax Return SoftwareFile A Tax ReturnTax Return 1040nr2011 Federal Tax Forms 10402012 Irs Tax FormsHow Do You File A Tax AmendmentE FileAmended Tax ReturnsFile Late TaxesFree Tax PreparationWww.state Tax FormsIncome Tax ExtensionIrs 2012 Tax Forms2009 Tax Forms 1040ezH&r Block 2011Online 1040nr1040z

Download 2010 Tax Forms

Download 2010 tax forms 2. Download 2010 tax forms   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Download 2010 tax forms All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Download 2010 tax forms However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Download 2010 tax forms The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Download 2010 tax forms The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Download 2010 tax forms Alternative minimum tax. Download 2010 tax forms   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Download 2010 tax forms Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Download 2010 tax forms The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Download 2010 tax forms Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Download 2010 tax forms An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Download 2010 tax forms Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Download 2010 tax forms The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Download 2010 tax forms When to file. Download 2010 tax forms   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Download 2010 tax forms The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Download 2010 tax forms If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Download 2010 tax forms Extension of time to file. Download 2010 tax forms   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Download 2010 tax forms The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Download 2010 tax forms Public Inspection Requirements of Section 501(c)(3) Organizations. Download 2010 tax forms   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Download 2010 tax forms    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Download 2010 tax forms Payment of Tax Estimated tax. Download 2010 tax forms   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Download 2010 tax forms Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Download 2010 tax forms If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Download 2010 tax forms   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Download 2010 tax forms Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Download 2010 tax forms However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Download 2010 tax forms If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Download 2010 tax forms   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Download 2010 tax forms    Tax due with Form 990-T. Download 2010 tax forms   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Download 2010 tax forms Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Download 2010 tax forms Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Download 2010 tax forms Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Download 2010 tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Download 2010 tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Download 2010 tax forms EFTPS is a free service provided by the Department of Treasury. Download 2010 tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Download 2010 tax forms To get more information about EFTPS or to enroll in EFTPS, visit www. Download 2010 tax forms eftps. Download 2010 tax forms gov or call 1-800-555-4477. Download 2010 tax forms Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Download 2010 tax forms Deposits on business days only. Download 2010 tax forms   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Download 2010 tax forms A business day is any day other than a Saturday, Sunday, or legal holiday. Download 2010 tax forms For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Download 2010 tax forms The term "legal holiday" means any legal holiday in the District of Columbia. Download 2010 tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

The Agency, its Mission and Statutory Authority

The Agency
The IRS is a bureau of the Department of the Treasury and one of the world's most efficient tax administrators. In fiscal year 2012, the IRS collected more than $2.5 trillion in revenue and processed more than 237 million tax returns.

  • The IRS spent just 48 cents for each $100 it collected in FY 2012.
    (Source: Table 29, IRS 2012 Data Book.)

 


The IRS Mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

This mission statement describes our role and the public’s expectation about how we should perform that role.

  • In the United States, the Congress passes tax laws and requires taxpayers to comply.
  • The taxpayer’s role is to understand and meet his or her tax obligations.
  • The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.

 


Statutory Authority
The IRS is organized to carry out the responsibilities of the secretary of the Treasury under section 7801 of the Internal Revenue Code. The secretary has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce these laws. The IRS was created based on this legislative grant.

Section 7803 of the Internal Revenue Code provides for the appointment of a commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws.


Address, Main Office

Internal Revenue Service
1111 Constitution Ave., NW
Washington, DC 20224

Page Last Reviewed or Updated: 12-Feb-2014

The Download 2010 Tax Forms

Download 2010 tax forms 11. Download 2010 tax forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Download 2010 tax forms Free help with your tax return. Download 2010 tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. Download 2010 tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Download 2010 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Download 2010 tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Download 2010 tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Download 2010 tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Download 2010 tax forms gov, download the IRS2Go app, or call 1-800-906-9887. Download 2010 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Download 2010 tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Download 2010 tax forms aarp. Download 2010 tax forms org/money/taxaide or call 1-888-227-7669. Download 2010 tax forms For more information on these programs, go to IRS. Download 2010 tax forms gov and enter “VITA” in the search box. Download 2010 tax forms Internet. Download 2010 tax forms    IRS. Download 2010 tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Download 2010 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Download 2010 tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Download 2010 tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. Download 2010 tax forms gov or download the IRS2Go app and select the Refund Status option. Download 2010 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Download 2010 tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Download 2010 tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download 2010 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Download 2010 tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. Download 2010 tax forms No need to wait on the phone or stand in line. Download 2010 tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Download 2010 tax forms When you reach the response screen, you can print the entire interview and the final response for your records. Download 2010 tax forms New subject areas are added on a regular basis. Download 2010 tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Download 2010 tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Download 2010 tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Download 2010 tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Download 2010 tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Download 2010 tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Download 2010 tax forms You can also ask the IRS to mail a return or an account transcript to you. Download 2010 tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Download 2010 tax forms gov or by calling 1-800-908-9946. Download 2010 tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. Download 2010 tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Download 2010 tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Download 2010 tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Download 2010 tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. Download 2010 tax forms gov and enter Where's My Amended Return? in the search box. Download 2010 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Download 2010 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Download 2010 tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. Download 2010 tax forms gov. Download 2010 tax forms Select the Payment tab on the front page of IRS. Download 2010 tax forms gov for more information. Download 2010 tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Download 2010 tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Download 2010 tax forms gov. Download 2010 tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Download 2010 tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Download 2010 tax forms gov. Download 2010 tax forms Request an Electronic Filing PIN by going to IRS. Download 2010 tax forms gov and entering Electronic Filing PIN in the search box. Download 2010 tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. Download 2010 tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Download 2010 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Download 2010 tax forms An employee can answer questions about your tax account or help you set up a payment plan. Download 2010 tax forms Before you visit, check the Office Locator on IRS. Download 2010 tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Download 2010 tax forms If you have a special need, such as a disability, you can request an appointment. Download 2010 tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Download 2010 tax forms Apply for an Employer Identification Number (EIN). Download 2010 tax forms Go to IRS. Download 2010 tax forms gov and enter Apply for an EIN in the search box. Download 2010 tax forms Read the Internal Revenue Code, regulations, or other official guidance. Download 2010 tax forms Read Internal Revenue Bulletins. Download 2010 tax forms Sign up to receive local and national tax news and more by email. Download 2010 tax forms Just click on “subscriptions” above the search box on IRS. Download 2010 tax forms gov and choose from a variety of options. Download 2010 tax forms Phone. Download 2010 tax forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Download 2010 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Download 2010 tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Download 2010 tax forms gov, or download the IRS2Go app. Download 2010 tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Download 2010 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Download 2010 tax forms Most VITA and TCE sites offer free electronic filing. Download 2010 tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Download 2010 tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Download 2010 tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Download 2010 tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Download 2010 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Download 2010 tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download 2010 tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Download 2010 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Download 2010 tax forms Note, the above information is for our automated hotline. Download 2010 tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Download 2010 tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Download 2010 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Download 2010 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Download 2010 tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Download 2010 tax forms You should receive your order within 10 business days. Download 2010 tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Download 2010 tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Download 2010 tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Download 2010 tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Download 2010 tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. Download 2010 tax forms Walk-in. Download 2010 tax forms   You can find a selection of forms, publications and services — in-person. Download 2010 tax forms Products. Download 2010 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Download 2010 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Download 2010 tax forms Services. Download 2010 tax forms You can walk in to your local TAC for face-to-face tax help. Download 2010 tax forms An employee can answer questions about your tax account or help you set up a payment plan. Download 2010 tax forms Before visiting, use the Office Locator tool on IRS. Download 2010 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Download 2010 tax forms Mail. Download 2010 tax forms   You can send your order for forms, instructions, and publications to the address below. Download 2010 tax forms You should receive a response within 10 business days after your request is received. Download 2010 tax forms Internal Revenue Service 1201 N. Download 2010 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Download 2010 tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. Download 2010 tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Download 2010 tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Download 2010 tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Download 2010 tax forms You face (or your business is facing) an immediate threat of adverse action. Download 2010 tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Download 2010 tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Download 2010 tax forms Here's why we can help: TAS is an independent organization within the IRS. Download 2010 tax forms Our advocates know how to work with the IRS. Download 2010 tax forms Our services are free and tailored to meet your needs. Download 2010 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Download 2010 tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Download 2010 tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Download 2010 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Download 2010 tax forms Low Income Taxpayer Clinics. Download 2010 tax forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Download 2010 tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Download 2010 tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Download 2010 tax forms Prev  Up  Next   Home   More Online Publications